22 August 2025
Dear Sirs, My client has filed her income tax return with section 44ADA in assessment year 2023-24, working as a gym trainer, has pending to file ITR of last two years. my queries are as under, Please guide, 1. can gym trainer file U/s. 44ADA ? 2. if yes or no can I file last two ITR U/s. 44 AD? there is no capital gain or other income ? 3. is there rule to continuity of 5 years for 44ADA ? Request to guide on this Regards